ARANYA ASSOCIATION,PANCHWATI, AHMEDABAD V. INCOME TAX OFFICER-WARD-5(3)(1), VEJALPUR,AHMEDABAD

ITA 1558/AHD/2025

AI Insights

The case involves Aranya Association appealing against the order of the Commissioner of Income Tax (Appeals) which confirmed the addition of Rs.11,33,57,500 as Long Term Capital Gain for the Assessment Year 2018-19. The assessee contended that they were not the owners of the properties in question, had not made any payments for the purchase of these properties, nor received any consideration for transferring the properties. The Assessing Officer had passed an ex parte order, and the CIT(A) dismissed the appeal on the grounds of non-maintainability, citing lack of supporting proofs from the appellant. The Tribunal found that the revenue authorities had not properly examined the real issues and thus decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783771 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2018-2019
• Appeal Filed On: 07-08-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHER SINGH
• Assessee Lawyers: KUSHAL FORARIA
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.1558/Ahd/2025 (Assessment Year: 2018-19) Aranya Association, 659/Helios House, Gulbai Tekra, 2nd Lane, Panchwati, Ahmedabad-380006. [PAN :AAAAA2329 R] Vs. The Income Tax Officer, Ward-5(3)(1), Ahmedabad. (Appellant) .. (Respondent) Appellant by : Shri Kushal Foraria, AR Respondent by: Shri Sher Singh, CIT. DR Date of Hearing 03.11.2025 Date of Pronouncement 06.11.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 04.07.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2018-19. 2. The assessee has raised the followings grounds of appeal: In facts & Circumstances of the case, Your Appellant, most respectfully submits that the Ld. CIT(A) has erred in law and on facts by confirming the addition in respect of Rs.11,33,57,500/-on account of Long Term Printed from counselvise.com ITA No. 1558/Ahd/2025 Asst. Year : 2018-19 - 2– Capital Gain by not considering the fact & documents provided that the appellant Association was never owner of the said properties and also not made any payments at the time of purchase of properties nor received any consideration on transferring name on revenue record. The Ld. CIT(A) had further erred to appreciate the fact that your appellant had executed the agreement to regularize the title of the land by transferring the same to its real owners and had not actually sold any property to them during the year under consideration. The appellant craves to add, to alter, to substitute, to amend any ground/grounds of appeal at any time or at the time of hearing of the appeal if occasion arises. 3. In this case ex parte order has been passed by the Assessing Officer and the Ld.CIT(A) dismissed the appeal of the assessee by observing as under: “ as not maintainable as per facts available on record on merits and on consideration of appellant’s submission as appellant failed to adduce any such supporting proofs/evidences as attributable to such contentions as involving no attributable ownership/receipts etc to the appellant in transfer of properties contrary to the findings of AO as reasoned and explained above”. From the records we find that the revenue authorities have not examined the real issue in right perspective. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter back to the file of the Assessing Officer for de novo assessment. The assessee shall submit all the relevant bank statement/submission/document before the Assessing Officer and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments. Printed from counselvise.com ITA No. 1558/Ahd/2025 Asst. Year : 2018-19 - 3– 4. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 06.11.2025. S /- Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) (True Copy) Ahmedabad; Dated 06.11.2025 MV आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "